Answer: 2 times
Step-by-step explanation: Dividing decimals is the same concept as moving the decimal to the left. In this case, all you need to do is count how many digits to the left the decimal moved from 940.0 to 9.400:
(View image below)
As you can see, we had to move the decimal 2 places to the left to get to 9.400. So, you need to divide by ten 2 times to get from 940.0 to 9.400.
